Guidance

Government financial reporting manual 2014 to 2015

The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual.

• From: HM Treasury
• Published: 13 May 2013
• Last updated: 30 November 2016 — See all updates

Documents

HM Treasury review of IFRS issued in 2014-15

PDF, 531 KB, 12 pages

Government financial reporting manual 2014 to 2015

PDF, 1.25 MB, 87 pages

Government financial reporting manual: amendment record 2014 to 2015

PDF, 210 KB, 5 pages

Government financial reporting manual: department yellow 2014 to 2015

PDF, 1020 KB, 45 pages

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Government financial reporting manual: agency pink 2014 to 2015

PDF, 481 KB, 27 pages

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Government financial reporting manual: NDPB green 2014 to 2015

PDF, 473 KB, 27 pages

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Government financial reporting manual: magenta pension scheme 2014 to 2015

PDF, 639 KB, 30 pages

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Government financial reporting manual: department purple trust statement 2014 to 2015

PDF, 145 KB, 9 pages

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Details

The financial reporting manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

Previous versions of the manual and accompanying guidance for government departments can be found on the National Archives website.

Published 13 May 2013
Last updated 30 November 2016 + show all updates

1. 30 November 2016

   Moved 'IFRS group accounting standards: application guidance' to 'Government financial reporting manual: application guidance' page.

2. 11 May 2015

   HM Treasury review of 2014-15 IFRS uploaded

3. 17 December 2014

   Documents updated

4. 16 April 2014

   IFRS group accounting standards: application guidance added

5. 20 February 2014

   2014-15 Frem updated

6. 23 December 2013

   2014-15 manual added

7. 13 May 2013

   First published.